| NIM | C1I021023 |
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| Namamhs | QONITA QUROTA A'YUN |
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| Judul Artikel | Local Tax Impact in Central Java’s Local Revenue: Per Capita Income Moderation |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh pajak hiburan, pajak hotel, dan pajak restoran terhadap pendapatan asli daerah dengan pendapatan per kapita sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitian seluruh kabupaten dan kota di Provinsi Jawa Tengah yang berjumlah 35 daerah. Teknik pengambilan sampel yang diperoleh dianalisis dengan menggunakan metode regresi analisis linier berganda dan metode analisis regresi yang dimoderasi melalui IBM SPSS 26. Berdasarkan hasil penelitian dan analisis data diperoleh kesimpulan: (1) Pajak Hiburan tidak berpengaruh terhadap Pendapatan Asli Daerah, (2)Pajak hotel berdampak positif terhadap pendapatan asli daerah, (3)Pajak restoran berdampak positif terhadap pendapatan asli daerah, (4)Pendapatan per kapita memperkuat hubungan antara pajak hiburan dan pendapatan asli daerah, (5) Pendapatan per kapita memperkuat hubungan antara pajak hotel dan pendapatan asli daerah, (6) Pendapatan per kapita memperkuat hubungan antara pajak restoran dan pendapatan asli daerah. Implikasi dari penelitian tersebut adalah dalam upaya meningkatkan pendapatan daerah dengan memaksimalkan pendapatan pajak daerah. |
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| Abtrak (Bhs. Inggris) | This research aims to analyze the impact of entertainment tax, hotel tax, and restaurant tax on locally generated revenue with per capita income as a moderating variable. This research using a quantitative approach with the research population being all districts and cities in Central Java Province in totals 35 regions. The sampling technique obtained was analyzed using multiple linear analysis regression method and moderated regression analysis methods through IBM SPSS 26. Based on result of research and data analysis, it has got the conclusions: (1) Entertainment tax has no impact on locally generated revenue, (2) Hotel tax has a positive impact on locally generated revenue, (3) Restaurant tax has a positive impact on locally generated revenue, (4) Per capita income strengthens the relationship between entertainment tax and locally generated revenue, (5) Per capita income strengthens the relationship between hotel tax and locally generated revenue, (6) Per capita income strengthens the relationship between restaurant tax and locally generated revenue. The implication of the research is in an effort to increase local revenue by maximizing local tax revenue. |
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| Kata kunci | Entertainment Tax, Hotel Tax, Restaurant Tax, Locally Generated Revenue, Per Capita Income. |
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| Pembimbing 1 | Uswatun Hasanah |
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| Pembimbing 2 | Warsidi |
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| Pembimbing 3 | Hasan Fauzi |
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| Tahun | 2024 |
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| Jumlah Halaman | 9 |
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| Tgl. Entri | 2024-09-27 07:43:52.636061 |
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